As top sheets for absorbent articles there are known top sheets having concavoconvexities formed therein by gear stretching (PTLs 1 and 2).
The top sheets described in PTLs 1 and 2 each have a first layer provided on the skin contact side and a second layer provided on the non-skin contact side, the first layer having internally hollow projections bulging out on the skin contact side, and being partially bonded with the second layer at the sections other than the projections.